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["Captive Annual Return Template - Enhancement Summary"]
["•\t Added key formulas to automate calculations and improve accuracy, including totals and subtotals for financial data.\n•\t Locked cells (highlighted in light blue) containing formulas to prevent changes.\n•\t Enabled sheet protection so users can enter data only in designated editable cells."]
["Upload Instructions"]
["•\t Upload the Excel version of the Captive Template in the IRIS upload section under “Attachments.”  \n•\t Upload the XML version in the “Import P&C or Life Return ASCII or XML File” section of the IRIS form."]

{"sheet":"Cover","index":1,"n_rows":21,"n_cols":4,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,null,"DD/MM/YYYY"]
[null,null,null,"Date"]
[]
[]
[]
[null,"Name of Captive Insurance Company"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"2025 Captive Annual Return Template"]

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[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,"Date"]
[]
[" CAPTIVE"]
["ANNUAL RETURN"]
[]
["TABLE OF CONTENTS"]
[]
[null,"Directors","10.15"]
[null,"Shareholders","10.20"]
[null,"Corporate Organization Chart","10.30"]
[null,"Assets","20.10"]
[null,"Liabilities and Equity",20.11]
[null,"Liability Roll Forward (Analysis by remaining coverage and incurred claims (all insurance contracts - excluding Segregated Funds))","20.14"]
[null,"Liability Roll Forward (Reinsurance contracts held analysis by remaining coverage and incurred claims (all contracts - excluding Segregated Funds))","20.18"]
[null,"Statement of Profit or Loss","20.22"]
[null,"Statement of Residual Interest - Policyholders' Equity and Liabilities","20.41"]
[null,"Comprehensive Income (Loss) and Accumulated Other Comprehensive Income (Loss)","20.42"]
[null,"Statement of Cash Flows","20.52"]
[null,"Insurance Service Result","60.25"]
[null,"Claims and Adjustment Expenses Paid, Current Year, Liabilities for Incurred Claims, Current Year and Prior Year Claims Development","60.35"]
[null,"Net Ultimate Claims and Adjustment Expenses - Claims Development","60.45"]
[null,"Reinsurance contracts held summary - Unregistered Insurance","70.60"]
[null,"Provincial and Territorial Exhibit of Premiums Written","93.30"]
[null,"Canadian - President/Chief Executive Officer Affidavit verifying annual return","99.10"]
[null,"Certification","99.16"]
[null,"Alberta Minimum Capital Template for Captive Insurance Companies","C.16"]

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["10.15"]
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["Name of Captive Insurance Company",null,null,null,null,null,null,"Date"]
[]
["DIRECTORS"]
[null,null,null,"DIRECTORS as at"]
[null,null,null,null,"(Date of filing return)"]
[]
[10,null,"Name"]
[11,null,"Citizenship"]
[12,null,"Address"]
[13,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[15,null,"Name"]
[16,null,"Citizenship"]
[17,null,"Address"]
[18,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[20,null,"Name"]
[21,null,"Citizenship"]
[22,null,"Address"]
[23,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[25,null,"Name"]
[26,null,"Citizenship"]
[27,null,"Address"]
[28,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[30,null,"Name"]
[31,null,"Citizenship"]
[32,null,"Address"]
[33,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[35,null,"Name"]
[36,null,"Citizenship"]
[37,null,"Address"]
[38,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[40,null,"Name"]
[41,null,"Citizenship"]
[42,null,"Address"]
[43,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[45,null,"Name"]
[46,null,"Citizenship"]
[47,null,"Address"]
[48,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[50,null,"Name"]
[51,null,"Citizenship"]
[52,null,"Address"]
[53,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[55,null,"Name"]
[56,null,"Citizenship"]
[57,null,"Address"]
[58,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[60,null,"Name"]
[61,null,"Citizenship"]
[62,null,"Address"]
[63,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]
[]
[64,null,"Name"]
[65,null,"Citizenship"]
[66,null,"Address"]
[67,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"Postal Code"]

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["10.20"]
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["Name of Captive Insurance Company",null,null,null,null,null,"Date"]
[]
["CONSOLIDATED"]
[]
["SHAREHOLDERS"]
[]
["Have there been any substantial changes in ownership since the date of",null,null,null,null,"(01)"]
["filing the last Annual Return?",null,null,null,"(40)",null,"Y / N"]
["If yes, provide details:"]
[]
["Name",null,null,"Location\n(City)","Number of Shares Held","% of Voting Rights","Amount \nPaid"]
["(01)",null,null,"(02)","(03)","(04)","(05)"]
[null,null,null,null,null,null,"$'000"]
[61]
[62]
[63]
[64]
[65]
[66]
[67]
[68]
[69]
[70]
[71]
[72]
[73]
[74]
[75]
[76]
[77]
[" Total",null,89,null,{"$f":"SUM(E16:E32)","v":0},"100%",{"$f":"SUM(G16:G32)","v":0}]

{"sheet":"10.30","index":5,"n_rows":48,"n_cols":3,"rows_kept":48,"cut":false,"hidden":false,"merged":[[0,0,0,2]]}
["10.30"]
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["Name of Captive Insurance Company",null,"Date"]
[]
["CORPORATE ORGANIZATION CHART *"]
[]
["Embed a chart showing the interrelationships between the insurer, its immediate and ultimate "]
["parent, and all other affiliated corporations (upstream and downstream), identifying the percentage of "]
["beneficial ownership of each."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
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[]
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[]
[]
[]
[" * Insurers must embed their corporate organization chart on this tab."]

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["20.10"]
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["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,"Date"]
[]
[" FINANCIAL STATEMENTS"]
["STATEMENT OF FINANCIAL POSITION"]
[]
["ASSETS"]
["($'000)"]
[]
["Reference Page","FS Notes Reference",null,null,null,"Current Period",null,"Prior Period",null,"Opening Prior Period Restated"]
[null,null,null,null,null,"Total","Vested in Trust","Total","Vested in Trust","Total","Vested in Trust"]
[null,null,null,null,null,"(01)","(02)","(03)","(04)","(05)","(06)"]
[null,null,"ASSETS:"]
[null,null,"Cash and Cash Equivalents",null,"01"]
[null,null,"Accrued Investment Income",null,11]
[null,null,"Current Tax Assets",null,52]
[null,null,"Assets Held for Sale",null,"50"]
[null,null,"Asset for Insurance Acquisition Cash Flows",null,18]
["40.08Q",null,"Investments",null,14]
["40.84Q",null,"Equity Accounted Investees",null,15]
[null,null,"Financial Instrument Derivative Assets",null,16]
["20.12/20.14",null,"Insurance Contract Assets",null,62]
["20.16/20.18",null,"Reinsurance Contract Held Assets",null,64]
[null,null,"Investment Properties",null,17]
["40.70A",null,"Property and Equipment",null,"41"]
[null,null,"Intangible Assets",null,"56"]
[null,null,"Goodwill",null,"54"]
[null,null,"Defined Benefit Pension Plan",null,58]
[null,null,"Segregated Funds Net Assets",null,60]
[null,null,"Deferred Tax Assets",null,"44"]
[null,null,"Other Assets",null,88]
[null,null,"TOTAL ASSETS",null,"89",{"$f":"SUM(F15:F29,F31:F32)","v":0},null,{"$f":"SUM(H15:H29,H31:H32)","v":0},null,{"$f":"SUM(J15:J29,J31:J32)","v":0}]

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["20.11"]
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["Name of Captive Insurance Company",null,null,null,null,null,null,null,"Date"]
["FINANCIAL STATEMENTS"]
["STATEMENT OF FINANCIAL POSITION"]
["LIABILITIES AND EQUITY"]
["($'000)"]
["Reference Page","FS Notes Reference",null,null,null,null,"Current\nPeriod","Prior\nPeriod","Opening Prior Period Restated"]
[null,null,"(55)",null,null,null,"(01)","(03)","(05)"]
[null,null,"LIABILITIES:"]
[null,null,null,"Provisions, Accruals and Other Liabilities",null,"030"]
[null,null,null,"Liabilities held for sale",null,"040"]
[null,null,null,"Current Tax Liabilities",null,"050"]
[null,null,null,"Encumbrances on Real Estate & Mortgage Loans",null,"060"]
[null,null,null,"Financial Instrument Derivative Liabilities",null,"070"]
[null,null,null,"Insurance Contract Liabilities "]
["20.12/20.14",null,null,null,"Insurance Contract Liabilities – Excluding Segregated Funds","150"]
["20.12/20.14",null,null,null,"Insurance Contract Liabilities - Segregated Fund Guarantees","155"]
["20.12/20.14",null,null,null,"Insurance Contract Liabilities – Segregated Funds Net Liabilities","160"]
[null,null,null,"Total Insurance Contract Liabilities ",null,"169",{"$f":"SUM(G17:G19)","v":0},{"$f":"SUM(H17:H19)","v":0},0]
[null,null,null,"Reinsurance Contract Held Liabilities "]
["20.16/20.18",null,null,null,"Reinsurance Contract Held Liabilities – Excluding Segregated Funds","170"]
["20.16/20.18",null,null,null,"Reinsurance Contract Held Liabilities - Segregated Fund Guarantees","175"]
["20.16/20.18",null,null,null,"Reinsurance Contract Held Liabilities – Segregated Funds Net Liabilities","180"]
[null,null,null,"Total Reinsurance Contract Held Liabilities ",null,"189",{"$f":"SUM(G22:G24)","v":0},{"$f":"SUM(H22:H24)","v":0},{"$f":"SUM(I22:I24)","v":0}]
[null,null,null,"Trust and Banking Deposits",null,"080"]
[null,null,null,"Other Debt",null,"090"]
[null,null,null,"Defined Benefit Pension Plan",null,"110"]
[null,null,null,"Employment Benefits (not including amounts in line above)",null,"120"]
[null,null,null,"Subordinated Debt",null,"130"]
[null,null,null,"Preferred shares - Debt",null,"140"]
[null,null,null,"Deferred Tax Liabilities",null,"100"]
[null,null,null,"Investment Contract Liabilities"]
[null,null,null,null,"Investment Contract Liabilities – Excluding Segregated Funds Net Liabilities","190"]
[null,null,null,null,"Investment Contract Liabilities – Segregated Funds Net Liabilities","195"]
[null,null,null,"Total Investment Contract Liabilities",null,"199",{"$f":"SUM(G34:G35)","v":0},{"$f":"SUM(H34:H35)","v":0},{"$f":"SUM(I34:I35)","v":0}]
[null,null,"Liabilities before Policyholders' Liabilities",null,null,"299",{"$f":"SUM(G11,G12,G13,G14,G15,G20,G25,G26,G27,G28,G29,G30,G31,G32,G36)","v":0},{"$f":"SUM(H11,H12,H13,H14,H15,H20,H25,H26,H27,H28,H29,H30,H31,H32,H36)","v":0},{"$f":"SUM(I11,I12,I13,I14,I15,I20,I25,I26,I27,I28,I29,I30,I31,I32,I36)","v":0}]
[null,null,"Policyholders' Liabilities"]
["20.41",null,null,"Residual Interest (Non-Stock)",null,"310"]
[null,null,null,"Participating Account",null,"320"]
[null,null,null,"Non-Participating Account (Non-Stock)",null,"330"]
[null,null,null,"Total Policyholders' Liabilities",null,"359",{"$f":"SUM(G39:G41)","v":0},{"$f":"SUM(H39:H41)","v":0},0]
[null,null,"TOTAL LIABILITIES",null,null,"399",{"$f":"SUM(G37,G42)","v":0},{"$f":"SUM(H37,H42)","v":0},0]
[null,null,"EQUITY"]
[null,null,"CANADIAN INSURERS ONLY:"]
[null,null,"Policyholders' Equity"]
["20.41",null,null,"Residual Interest (Non-Stock)",null,"410"]
[null,null,null,"Participating Account ",null,"420"]
[null,null,null,"Participating Account - Accumulated OCI (Loss)  ",null,"430"]
[null,null,null,"Non-Participating Account",null,"440"]
[null,null,null,"Non-Participating Account - Accumulated OCI (Loss) ",null,"450"]
[null,null,"Total Policyholders' Equity",null,null,"499",{"$f":"SUM(G47:G51)","v":0},{"$f":"SUM(H47:H51)","v":0},0]
[null,null,"Shareholders' Equity "]
[null,null,null,"Common Shares",null,"510"]
[null,null,null,"Preferred Shares",null,"520"]
[null,null,null,"Contributed Surplus",null,"530"]
[null,null,null,"Other Capital ",null,"540"]
[null,null,null,"Retained Earnings",null,"550"]
[20.45,null,null,"Nuclear and Other Reserves",null,"560"]
[null,null,null,"Accumulated Other Comprehensive Income (Loss)",null,"570"]
[null,null,"Total Shareholders' Equity",null,null,"599",{"$f":"SUM(G54:G60)","v":0},{"$f":"SUM(H54:H60)","v":0},0]
[null,null,"Non-controlling Interests",null,null,"620"]
[null,null,"Total Equity",null,null,"699",{"$f":"SUM(G52,G61,G62)","v":0},{"$f":"SUM(H52,H61,H62)","v":0},0]
[null,null,"TOTAL LIABILITIES AND EQUITY",null,null,"799",{"$f":"SUM(G43,G63)","v":0},{"$f":"SUM(H43,H63)","v":0},{"$f":"SUM(I43,I63)","v":0}]
[]
[null,null,"FOREIGN INSURERS ONLY:"]
[null,null,"Head Office Account, Reserves & AOCI"]
[null,null,null,"Head Office Account",null,"810"]
[null,null,null,"Reserves",null,"820"]
[null,null,null,"(Specify)",null,"830"]
[null,null,null,"Accumulated Other Comprehensive Income (Loss)",null,"840"]
[null,null,"Total Head Office Account, Reserves & AOCI",null,null,"899",{"$f":"SUM(G68:G71)","v":0},{"$f":"SUM(H68:H71)","v":0},0]
[null,null,"TOTAL LIABILITIES, EQUITY, HEAD OFFICE ACCOUNT, RESERVES & AOCI",null,null,"999",{"$f":"SUM(G64+G72)","v":0},{"$f":"SUM(H64+H72)","v":0},{"$f":"SUM(I64+I72)","v":0}]

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[20.14]
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["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
["FINANCIAL STATEMENTS"]
["Liability Roll Forward (Analysis by remaining coverage and incurred claims (all insurance contracts - excluding Segregated Funds))"]
["($'000)"]
[null,null,null,null,null,"Current Period",null,null,null,null,null,"Prior Period"]
[null,null,null,null,null,"Liabilities for remaining coverage",null,"Liabilities for incurred claims not under PAA","Liabilities for incurred claims under PAA",null,"TOTAL","Liabilities for remaining coverage",null,"Liabilities for incurred claims not under PAA","Liabilities for incurred claims under PAA",null,"TOTAL"]
[null,null,null,null,null,"Excluding Loss Component","Loss Component",null,"Expected Present Value of Future Cash Flows","Risk Adjustment",null,"Excluding Loss Component","Loss Component",null,"Expected Present Value of Future Cash Flows","Risk Adjustment"]
[null,null,null,null,null,"(02)","(06)","(10)","(12)","(16)","(19)","(22)","(26)","(30)","(32)","(36)","(39)"]
["BEGINNING OF PERIOD"]
[" Opening balance insurance contract assets",null,null,null,"010",null,null,null,null,null,{"$f":"SUM(F12:J12)","v":0},null,null,null,null,null,{"$f":"SUM(L12:P12)","v":0}]
[" Opening balance insurance contract liabilities",null,null,null,"020",null,null,null,null,null,{"$f":"SUM(F13:J13)","v":0},null,null,null,null,null,0]
["Net opening insurance contract balances",null,null,null,"099",{"$f":"F12+F13","v":0},{"$f":"G12+G13","v":0},{"$f":"H12+H13","v":0},0,0,{"$f":"K12+K13","v":0},{"$f":"L12+L13","v":0},{"$f":"M12+M13","v":0},0,0,0,{"$f":"Q12+Q13","v":0}]
["CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI"]
[null,null,null,"Modified Retrospective","110",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,"Fair value","120",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,"Other","130",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,"Insurance Revenue",null,"199",{"$f":"SUM(F16:F18)","v":0},{"$f":"SUM(G16:G18)","v":0},0,0,{"$f":"SUM(J16:J18)","v":0},{"$f":"SUM(K16:K18)","v":0},{"$f":"SUM(L16:L18)","v":0},{"$f":"SUM(M16:M18)","v":0},0,0,0,{"$f":"SUM(Q16:Q18)","v":0}]
[null,null,null,"Incurred claims and other insurance service expenses ","210",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,"Amortization of insurance acquisition cash flows","220",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,"Losses and reversal of losses on onerous contracts","230",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,"Adjustments to liabilities for incurred claims","240",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,"Insurance Service Expenses",null,"299",{"$f":"SUM(F20:F23)","v":0},{"$f":"SUM(G20:G23)","v":0},0,0,0,{"$f":"SUM(K20:K23)","v":0},{"$f":"SUM(L20:L23)","v":0},0,0,0,0,{"$f":"SUM(Q20:Q23)","v":0}]
[null,null,"Investment components ",null,"310",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Insurance service result",null,null,"399",{"$f":"SUM(F19,F24,F25)","v":0},{"$f":"SUM(G19,G24,G25)","v":0},0,0,0,{"$f":"SUM(K19,K24,K25)","v":0},{"$f":"SUM(L19,L24,L25)","v":0},{"$f":"SUM(M19,M24,M25)","v":0},0,0,0,{"$f":"SUM(Q19,Q24,Q25)","v":0}]
[null,"Net finance (income) expenses from insurance contracts",null,null,"410",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Effect of movements in exchange rates",null,null,"430",null,null,null,null,null,0,null,null,null,null,null,0]
["TOTAL CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI",null,null,null,"499",{"$f":"SUM(F26:F28)","v":0},{"$f":"SUM(G26:G28)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(Q26:Q28)","v":0}]
["CASH FLOWS"]
[null,"Premiums received for insurance contracts",null,null,"510",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Claims, benefits and other expenses paid ",null,null,"520",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Insurance acquisition cash flows",null,null,"530",null,null,null,null,null,0,null,null,null,null,null,0]
["TOTAL CASH FLOWS",null,null,null,"599",{"$f":"SUM(F31:F33)","v":0},{"$f":"SUM(G31:G33)","v":0},0,0,{"$f":"SUM(J31:J33)","v":0},{"$f":"SUM(K31:K33)","v":0},{"$f":"SUM(L31:L33)","v":0},{"$f":"SUM(M31:M33)","v":0},{"$f":"SUM(N31:N33)","v":0},{"$f":"SUM(O31:O33)","v":0},{"$f":"SUM(P31:P33)","v":0},{"$f":"SUM(Q31:Q33)","v":0}]
["Other changes in the net carrying amount of the insurance contract",null,null,null,"610",null,null,null,null,null,0,null,null,null,null,null,0]
["Net ending insurance contract balances",null,null,null,"629",{"$f":"SUM(F14,F29,F34,F35)","v":0},{"$f":"SUM(G14,G29,G34,G35)","v":0},{"$f":"SUM(H14,H29,H34,H35)","v":0},0,0,0,{"$f":"SUM(L14,L29,L34,L35)","v":0},{"$f":"SUM(M14,M29,M34,M35)","v":0},{"$f":"SUM(N14,N29,N34,N35)","v":0},{"$f":"SUM(O14,O29,O34,O35)","v":0},{"$f":"SUM(P14,P29,P34,P35)","v":0},{"$f":"SUM(Q14,Q29,Q34,Q35)","v":0}]
["END OF PERIOD"]
[" Ending balance Insurance contract assets",null,null,null,"659",null,null,null,null,null,0,null,null,null,null,null,0]
[" Ending balance Insurance contract liabilities",null,null,null,"759",null,null,null,null,null,0,null,null,null,null,null,0]
["Net ending insurance contract balances",null,null,null,"799",{"$f":"F38+ F39","v":0},{"$f":"G38+ G39","v":0},0,0,0,{"$f":"K38+ K39","v":0},{"$f":"L38+ L39","v":0},{"$f":"M38+ M39","v":0},{"$f":"N38+ N39","v":0},{"$f":"O38+ O39","v":0},{"$f":"P38+ P39","v":0},{"$f":"Q38+ Q39","v":0}]

{"sheet":"20.18","index":9,"n_rows":41,"n_cols":17,"rows_kept":41,"cut":false,"hidden":false,"merged":[[26,1,26,3],[0,0,0,16],[3,0,3,16],[4,0,4,16],[5,0,5,16],[7,5,7,6],[6,5,6,10],[6,11,6,16],[7,14,7,15],[7,16,8,16],[7,13,8,13],[7,8,7,9],[7,10,8,10],[7,7,8,7],[7,11,7,12]]}
[20.18]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
["FINANCIAL STATEMENTS"]
["Liability Roll Forward (Reinsurance contracts held analysis by remaining coverage and incurred claims (all contracts - excluding Segregated Funds))"]
["($'000)"]
[null,null,null,null,null,"Current Period",null,null,null,null,null,"Prior Period"]
[null,null,null,null,null,"Assets for remaining coverage",null,"Assets for incurred claims not under PAA","Assets for incurred claims under PAA",null,"TOTAL","Assets for remaining coverage",null,"Assets for incurred claims not under PAA","Assets for incurred claims under PAA",null,"TOTAL"]
[null,null,null,null,null,"Excluding Loss-Recovery Component","Loss-Recovery Component",null,"Expected Present Value of Future Cash Flows","Risk Adjustment",null,"Excluding Loss-Recovery Component","Loss-Recovery Component",null,"Expected Present Value of Future Cash Flows","Risk Adjustment"]
[null,null,null,null,null,"(02)","(03)","(10)","(12)","(16)","(19)","(22)","(23)","(30)","(32)","(36)","(39)"]
["BEGINNING OF PERIOD"]
[" Opening balance reinsurance contract held assets",null,null,null,"010",null,null,null,null,null,{"$f":"SUM(F12:J12)","v":0},null,null,null,null,null,{"$f":"SUM(L12:P12)","v":0}]
[" Opening balance reinsurance contract held liabilities",null,null,null,"020",null,null,null,null,null,0,null,null,null,null,null,0]
["Net opening reinsurance contract held balances",null,null,null,"099",{"$f":"F12+F13","v":0},{"$f":"G12+G13","v":0},0,0,0,0,0,0,0,0,0,0]
["CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI"]
[null,null,null,"Modified Retrospective","105",null,null,null,null,null,{"$f":"SUM(F16:J16)","v":0},null,null,null,null,null,{"$f":"SUM(L16:P16)","v":0}]
[null,null,null,"Fair value","110",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,"Other","115",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,"Allocation of reinsurance premiums paid",null,"119",{"$f":"SUM(F16:F18)","v":0},{"$f":"SUM(G16:G18)","v":0},0,0,{"$f":"SUM(J16:J18)","v":0},{"$f":"SUM(K16:K18)","v":0},{"$f":"SUM(L16:L18)","v":0},{"$f":"SUM(M16:M18)","v":0},{"$f":"SUM(N16:N18)","v":0},{"$f":"SUM(O16:O18)","v":0},{"$f":"SUM(P16:P18)","v":0},{"$f":"SUM(Q16:Q18)","v":0}]
[null,null,null,"Incurred claims recovered and other reinsurance service expenses ","130",null,null,null,null,null,0,null,null,null,null,null,{"$f":"SUM(L20:P20)","v":0}]
[null,null,null,"Amortization of reinsurance acquisition cash flows","135",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,"Recovery of losses and reversal on recovery of losses","140",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,null,"Adjustments to assets for incurred claims","145",null,null,null,null,null,0,null,null,null,null,null,0]
[null,null,"Amounts recoverable from reinsurers",null,"149",{"$f":"SUM(F20:F23)","v":0},{"$f":"SUM(G20:G23)","v":0},0,0,0,{"$f":"SUM(K20:K23)","v":0},0,0,0,0,0,0]
[null,null,"Investment components",null,"120",null,null,null,null,null,{"$f":"SUM(F25:J25)","v":0},null,null,null,null,null,0]
[null,null,"Effect of changes in non-performance risk of reinsurers",null,"160",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Net expenses from reinsurance contracts held",null,null,"199",{"$f":"F19+F24+F25+F26","v":0},{"$f":"G19+G24+G25+G26","v":0},0,0,0,{"$f":"K19+K24+K25+K26","v":0},{"$f":"L19+L24+L25+L26","v":0},{"$f":"M19+M24+M25+M26","v":0},{"$f":"N19+N24+N25+N26","v":0},{"$f":"O19+O24+O25+O26","v":0},{"$f":"P19+P24+P25+P26","v":0},{"$f":"Q19+Q24+Q25+Q26","v":0}]
[null,"Net finance (income) expenses from reinsurance contracts held",null,null,"210",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Effects of movements in exchange rates",null,null,"230",null,null,null,null,null,0,null,null,null,null,null,0]
["TOTAL CHANGES IN THE STATEMENT OF PROFIT OR LOSS AND OCI",null,null,null,"299",{"$f":"SUM(F27:F29)","v":0},{"$f":"SUM(G27:G29)","v":0},0,0,0,{"$f":"SUM(K27:K29)","v":0},0,0,0,0,0,0]
["CASH FLOWS"]
[null,"Premiums paid",null,null,"310",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Amounts received",null,null,"320",null,null,null,null,null,0,null,null,null,null,null,0]
[null,"Reinsurance acquisition cash flows",null,null,"330",null,null,null,null,null,0,null,null,null,null,null,0]
["TOTAL CASH FLOWS",null,null,null,"399",{"$f":"SUM(F32:F34)","v":0},{"$f":"SUM(G32:G34)","v":0},0,0,0,0,0,0,0,0,0,0]
["Other changes in the net carrying amount of the reinsurance contract held",null,null,null,"410",null,null,null,null,null,0,null,null,null,null,null,0]
["Net ending reinsurance contract held balances",null,null,null,"429",{"$f":"SUM(F14,F30,F35,F36)","v":0},{"$f":"SUM(G14,G30,G35,G36)","v":0},0,0,0,0,0,0,0,0,0,0]
["END OF PERIOD"]
["Ending balance reinsurance contract held asssets",null,null,null,"459",null,null,null,null,null,0,null,null,null,null,null,{"$f":"SUM(L39:P39)","v":0}]
["Ending balance reinsurance contract held liabilities",null,null,null,"559",null,null,null,null,null,0,null,null,null,null,null,{"$f":"SUM(L40:P40)","v":0}]
["Net ending reinsurance contract held balances",null,null,null,"599",{"$f":"SUM(F39+F40)","v":0},{"$f":"SUM(G39+G40)","v":0},0,0,0,0,0,0,0,0,0,0]

{"sheet":"20.22","index":10,"n_rows":54,"n_cols":7,"rows_kept":54,"cut":false,"hidden":false,"merged":[[0,0,0,6],[3,0,3,6],[4,0,4,6],[5,0,5,6],[24,2,24,3],[18,2,18,3],[19,2,19,3],[7,0,8,0],[7,1,8,1],[22,2,22,3]]}
[20.22]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,null,null,"Date"]
["FINANCIAL STATEMENTS"]
["STATEMENT OF PROFIT OR LOSS"]
["($'000)"]
[]
["Reference Page","FS Notes Reference",null,null,null,"Current \nPeriod","Prior \nPeriod"]
[null,null,null,null,null,"(01)","(03)"]
[null,null,"Revenue from PAA Contracts",null,"010"]
[null,null,"Revenue from GMM Contracts (excluding VFA contracts)",null,"020"]
[null,null,"Revenue from VFA Contracts",null,"030"]
[null,null,"Total Insurance Revenue",null,"099",{"$f":"SUM(F10:F12)","v":0},{"$f":"SUM(G10:G12)","v":0}]
[null,null,"Insurance service expenses",null,"110"]
["60.25Q",null,"Net expenses from reinsurance contracts held",null,"120"]
[null,null,"INSURANCE SERVICE RESULT",null,"199",{"$f":"F13-F14+F15","v":0},{"$f":"G13-G14+G15","v":0}]
[]
["40.72Q",null,"Interest revenue on financial assets",null,"220"]
["40.74",null,"Net investment income excluding segregated funds",null,"230"]
[null,null,"Net investment income - segregated funds",null,"240"]
["40.88",null,"Provision for Credit Losses",null,"250"]
["40.72/40.74Q",null,"Investment Return",null,"300",{"$f":"F18+F19-F21","v":0},{"$f":"G18+G19-G21","v":0}]
[null,null,"Net finance income (expenses) from insurance contracts excluding segregated funds",null,"310"]
[null,null,"Net finance income (expenses) from segregated funds",null,"315"]
[null,null,"Net finance income (expenses) from reinsurance contracts held",null,"320"]
[null,null,"Movement in investment contract liabilities",null,"330"]
[null,null,"NET INVESTMENT RESULT",null,"399",{"$f":"SUM(F22,F23,F24,F25,F26)","v":0},{"$f":"SUM(G22,G23,G24,G25,G26)","v":0}]
[]
["80.35Q",null,"Other Income",null,"410"]
[null,null,"Share of Net Income (Loss) of Equity Accounted Investees",null,"415"]
["80.25Q",null,"General and Operating Expenses",null,"420"]
[null,null,"OTHER INCOME AND EXPENSES",null,"430",{"$f":"F29+F30-F31","v":0},{"$f":"G29+G30-G31","v":0}]
[]
[null,null,"PROFIT (LOSS) BEFORE TAXES",null,"440",{"$f":"F16+F27+F32","v":0},{"$f":"G16+G27+G32","v":0}]
[]
[null,null,"Current Taxes",null,"450"]
[null,null,"Deferred Taxes",null,"460"]
[null,null,"Total Income Taxes",null,"499",{"$f":"SUM(F36:F37)","v":0},{"$f":"SUM(G36:G37)","v":0}]
[]
[null,null,"PROFIT (LOSS) AFTER TAXES",null,"510",{"$f":"F34-F38","v":0},{"$f":"G34-G38","v":0}]
[]
[null,null,"Discontinued Operations (net of Income Taxes of $______)",null,"520"]
[]
[null,null,"NET INCOME (LOSS) FOR THE YEAR",null,"999",{"$f":"F40+F42","v":0},{"$f":"G40+G42","v":0}]
[]
[null,null,"ATTRIBUTABLE TO:"]
[null,null,"Participating Policyholders/Certificateholders",null,"610"]
[null,null,"Other Fund Account",null,"620"]
[null,null,"Residual Interest Policyholders",null,"630"]
[null,null,"Non-controlling Interests",null,"640"]
[null,null,"Equity Holders",null,"650"]
[]
[null,null,null,null,null,"(04)"]
[null,null,null,"(net of Income Taxes on Discontinued Operations)","520"]

{"sheet":"20.41","index":11,"n_rows":31,"n_cols":7,"rows_kept":31,"cut":false,"hidden":false,"merged":[[30,2,30,3],[20,0,20,6],[21,0,21,6],[24,2,24,3],[26,2,26,3],[27,2,27,3],[28,2,28,3],[25,2,25,3],[17,2,17,3],[7,0,7,6],[0,0,0,6],[4,0,4,6],[8,0,8,6],[11,2,11,3],[13,2,13,3],[14,2,14,3],[15,2,15,3],[12,2,12,3]]}
["20.41"]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,null,null,"Date"]
[]
[" FINANCIAL STATEMENTS"]
[]
[]
["STATEMENT OF RESIDUAL INTEREST - POLICYHOLDERS' EQUITY"]
["($'000)"]
[]
["Reference Page","FS Notes Reference",null,null,null,"Current \nPeriod","Prior \nPeriod"]
[null,null,"(05)",null,null,"(01)","(03)"]
[null,null,"Opening Balance as previously reported",null,"010"]
[null,null,"Adjustments",null,"030"]
[null,null,"(Specify)",null,"040"]
["20.22",null,"Share of Net Income (Loss)",null,"050"]
[null,null,"Transfers from (to) Non-Par Account",null,"060"]
[null,null,"End of Year",null,"099",{"$f":"SUM(F13:F17)","v":0},{"$f":"SUM(G13:G17)","v":0}]
[]
[]
["STATEMENT OF RESIDUAL INTEREST - LIABILITIES"]
["($'000)"]
[]
["Reference Page","FS Notes Reference",null,null,null,"Current \nPeriod","Prior \nPeriod"]
[null,null,"(05)",null,null,"(01)","(03)"]
[null,null,"Opening Balance as previously reported",null,"110"]
[null,null,"Adjustments",null,"130"]
[null,null,"(Specify)",null,"140"]
["20.22",null,"Share of Net Income (Loss)",null,"150"]
[null,null,"Transfers from (to) Non-Par Account",null,"160"]
[null,null,"End of Year",null,"199",{"$f":"SUM(F26:F30)","v":0},{"$f":"SUM(G26:G30)","v":0}]

{"sheet":"20.42","index":12,"n_rows":77,"n_cols":11,"rows_kept":77,"cut":false,"hidden":false,"merged":[[0,0,0,10],[2,0,2,5],[3,0,3,10],[4,0,4,10],[58,5,58,7],[66,5,66,7],[5,0,5,10],[6,0,6,10],[27,5,27,7],[37,5,37,7],[8,0,9,0],[8,1,9,1]]}
["20.42"]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,"Date"]
["FINANCIAL STATEMENTS"]
["COMPREHENSIVE INCOME (LOSS) and"]
["ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)"]
["($'000)"]
[]
["Reference Page","FS Notes Reference",null,null,null,null,null,null,null,"Current \nPeriod","Prior \nPeriod"]
[null,null,null,null,null,null,null,null,null,"(01)","(03)"]
[]
[null,null,"Comprehensive Income (Loss)"]
["20.22",null,null,"Net Income (Loss)",null,null,null,null,"01",{"$f":"'20.22'!F44","v":0},{"$f":"'20.22'!G44","v":0}]
[null,null,null,"Other Comprehensive Income (Loss):"]
[null,null,null,null,"Items that may be reclassified subsequently to Net Income (Loss):"]
[null,null,null,null,null,"Fair Value through Other Comprehensive Income (FVOCI):"]
[null,null,null,null,null,null,"Change in Unrealized Gains and Losses:"]
[null,null,null,null,null,null,null,"- Loans","02"]
[null,null,null,null,null,null,null,"- Bonds and Debentures","03"]
[null,null,null,null,null,null,"Reclassification of (Gains) Losses to Net Income (Loss)",null,"05"]
[null,null,null,null,null,"Derivatives Designated as Cash Flow Hedges  "]
[null,null,null,null,null,null,"Change in Unrealized Gains and Losses",null,"06"]
[null,null,null,null,null,null,"Reclassification of (Gains) Losses to Net Income (Loss)",null,"07"]
[null,null,null,null,null,"Foreign Currency Translation"]
[null,null,null,null,null,null,"Change in Unrealized Gains and Losses",null,"08"]
[null,null,null,null,null,null,"Reclassification of (Gains) Losses to Net Income (Loss)",null,"13"]
[null,null,null,null,null,null,"Impact of Hedging",null,"09"]
[null,null,null,null,null,"Share of Other Comprehensive Income (Loss) of Equity Accounted Investees (may be reclassified)",null,null,"14"]
[null,null,null,null,null,"Insurance Finance Income (Expenses) from Insurance Contracts",null,null,"23"]
[null,null,null,null,null,"Insurance Finance Income (Expenses) from Reinsurance Contract Held",null,null,"24"]
[null,null,null,null,null,"Other",null,null,"18"]
[null,null,null,null,"Subtotal of items that may be reclassified subsequently to Net Income (Loss)",null,null,null,"19",{"$f":"SUM(J18,J19,J20,J22,J23,J25,J26,J27,J28,J29,J30,J31)","v":0},{"$f":"SUM(K18,K19,K20,K22,K23,K25,K26,K27,K28,K29,K30,K31)","v":0}]
[null,null,null,null,"Items that will not be reclassified subsequently to Net Income (Loss):"]
[null,null,null,null,null,"Fair Value through Other Comprehensive Income (FVOCI):"]
[null,null,null,null,null,null,"Change in Unrealized Gains and Losses:"]
[null,null,null,null,null,null,null,"- Equities","25"]
[null,null,null,null,null,"Revaluation Surplus",null,null,"31"]
[null,null,null,null,null,"Share of Other Comprehensive Income (Loss) of Equity Accounted Investees",null,null,"11"]
[null,null,null,null,null,"Remeasurements of Defined Benefit Pension Plans",null,null,"34"]
[null,null,null,null,null,"Other",null,null,"12"]
[null,null,null,null,"Subtotal of items that will not be reclassified subsequently to Net Income (Loss)",null,null,null,"29",{"$f":"SUM(J36:J40)","v":0},{"$f":"SUM(K36:K40)","v":0}]
[null,null,null,"Total Other Comprehensive Income (Loss)",null,null,null,null,"21",{"$f":"SUM(J32,J41)","v":0},{"$f":"SUM(K32,K41)","v":0}]
[null,null,"Total Comprehensive Income (Loss)",null,null,null,null,null,"39",{"$f":"SUM(J13,J42)","v":0},{"$f":"SUM(K13,K42)","v":0}]
[null,null,"Attributable to:"]
[null,null,null,"Participating Policyholders/Certificateholders",null,null,null,null,"80"]
[null,null,null,"Other Fund Account",null,null,null,null,"82"]
[null,null,null,"Residual Interest Policyholders",null,null,null,null,"84"]
[null,null,null,"Non-controlling Interests",null,null,null,null,"60"]
[null,null,null,"Equity Holders",null,null,null,null,"62"]
[]
[null,null,null,null,null,null,null,null,null,"Current \nPeriod","Prior \nPeriod"]
[null,null,null,null,null,null,null,null,null,"(01)","(03)"]
[null,null,"Accumulated Other Comprehensive Income (Loss)"]
[null,null,null,"Accumulated Gains (Losses), net of tax, on:"]
[null,null,null,null,"Items that may be reclassified subsequently to Net Income (Loss):"]
[null,null,null,null,null,"Fair Value through Other Comprehensive Income (FVOCI)",null,null,"41"]
[null,null,null,null,null,"Derivatives Designated as Cash Flow Hedges",null,null,"45"]
[null,null,null,null,null,"Foreign Currency Translation (net of hedging activities)",null,null,46]
[null,null,null,null,null,"Share of Other Comprehensive Income (Loss) of Equity Accounted Investees (may be reclassified)",null,null,"52"]
[null,null,null,null,null,"Insurance Finance Income (Expenses) from Insurance Contracts",null,null,"63"]
[null,null,null,null,null,"Insurance Finance Income (Expenses) from Reinsurance Contract Held",null,null,"64"]
[null,null,null,null,null,"Other",null,null,"68"]
[null,null,null,null,"Subtotal of items that may be reclassified subsequently to Net Income (Loss)",null,null,null,"69",{"$f":"SUM(J56:J62)","v":0},{"$f":"SUM(K56:K62)","v":0}]
[null,null,null,null,"Items that will not be reclassified subsequently to Net Income (Loss):"]
[null,null,null,null,null,"Fair Value through Other Comprehensive Income (FVOCI)",null,null,"70"]
[null,null,null,null,null,"Revaluation Surplus",null,null,"71"]
[null,null,null,null,null,"Share of Other Comprehensive Income (Loss) of Equity Accounted Investees",null,null,"51"]
[null,null,null,null,null,"Remeasurements of Defined Benefit Pension Plans",null,null,"74"]
[null,null,null,null,null,"Other",null,null,"49"]
[null,null,null,null,"Subtotal of items that will not be reclassified subsequently to Net Income (Loss)",null,null,null,"79",{"$f":"SUM(J65:J69)","v":0},{"$f":"SUM(K65:K69)","v":0}]
["20.11",null,null,"Balance at end of Period",null,null,null,null,"59",{"$f":"SUM(J70+J63)","v":0},{"$f":"SUM(K70+K63)","v":0}]
[null,null,"Attributable to:"]
[null,null,null,"Participating Policyholders/Certificateholders",null,null,null,null,"90"]
[null,null,null,"Other Fund Account",null,null,null,null,"92"]
[null,null,null,"Residual Interest Policyholders",null,null,null,null,"94"]
[null,null,null,"Non-controlling Interests",null,null,null,null,"96"]
[null,null,null,"Equity Holders",null,null,null,null,"98"]

{"sheet":"20.52","index":13,"n_rows":59,"n_cols":4,"rows_kept":59,"cut":false,"hidden":false,"merged":[[4,0,4,3],[0,0,0,3]]}
["20.52"]
[null,{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,"Date"]
[]
["FINANCIAL STATEMENTS"]
["STATEMENT OF CASH FLOWS *"]
["($'000)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"* Insurers must embed a Statement of Cash Flows as prepared for the insurer's Annual Return"]
[null,"   financial statements on this tab."]

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[60.25]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["INSURANCE SERVICE RESULT"]
["($'000)"]
[]
[null,null,null,null,null,null,null,"Number of Policies in Force","Number of Direct Claims Reported During the Current Fiscal Year","Insurance Revenue",null,null,"Insurance Service Expenses",null,null,null,null,"Net Expenses from Reinsurance Contracts Held",null,null,null,"Insurance Service Result"]
["Class of Insurance",null,null,null,null,null,null,null,null,"Contracts Measured under GMM","Contracts Measured under PAA","Total","Incurred Claims and Other Insurance Service Expenses","Amortization of Insurance Acquisition Cash Flows","Losses and Reversal of Losses on Onerous Contracts","Adjustments to Liabilities for Incurred Claims","Total","Allocation of reinsurance premiums","Amounts recoverable from reinsurers for incurred claims","Effect of changes in non-performance risk of reinsurers","Total"]
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[" Property",null,"- Personal excluding Home and Product Warranty",null,null,null,"010",null,null,null,null,{"$f":"SUM(J11:K11)","v":0},null,null,null,null,{"$f":"SUM(M11:P11)","v":0},null,null,null,{"$f":"SUM(R11:S11)","v":0},{"$f":"L11+U11-Q11","v":0}]
[null,null,null,"- Home Warranty",null,null,"020",null,null,null,null,{"$f":"SUM(J12:K12)","v":0},null,null,null,null,{"$f":"SUM(M12:P12)","v":0},null,null,null,{"$f":"SUM(R12:S12)","v":0},{"$f":"L12+U12-Q12","v":0}]
[null,null,null,"- Product Warranty",null,null,"030",null,null,null,null,0,null,null,null,null,0,null,null,null,{"$f":"SUM(R13:S13)","v":0},{"$f":"L13+U13-Q13","v":0}]
[null,null,"Subtotal - Personal",null,null,null,"039",null,null,{"$f":"SUM(J11,J12,J13)","v":0},{"$f":"SUM(K11,K12,K13)","v":0},{"$f":"SUM(L11,L12,L13)","v":0},{"$f":"SUM(M11,M12,M13)","v":0},{"$f":"SUM(N11,N12,N13)","v":0},0,0,{"$f":"SUM(Q11,Q12,Q13)","v":0},0,0,null,{"$f":"SUM(U11:U13)","v":0},{"$f":"SUM(V11:V13)","v":0}]
[null,null,"- Commercial",null,null,null,"050",null,null,null,null,{"$f":"SUM(J15:K15)","v":0},null,null,null,null,{"$f":"SUM(M15:P15)","v":0},null,null,null,{"$f":"SUM(R15:S15)","v":0},{"$f":"L15+U15-Q15","v":0}]
[" Property - total",null,null,null,null,null,"059",null,null,{"$f":"SUM(J14,J15)","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(U14,U15)","v":0},{"$f":"SUM(V14,V15)","v":0}]
[" Aircraft",null,null,null,null,null,"070",null,null,null,null,{"$f":"SUM(J17:K17)","v":0},null,null,null,null,{"$f":"SUM(M17:P17)","v":0},null,null,null,{"$f":"SUM(R17:S17)","v":0},{"$f":"L17+U17-Q17","v":0}]
[" Automobile:"]
[null,"Private Passenger",null,null,"- Liability",null,"080",null,null,null,null,{"$f":"SUM(J19:K19)","v":0},null,null,null,null,{"$f":"SUM(M19:P19)","v":0},null,null,null,{"$f":"SUM(R19:S19)","v":0},{"$f":"L19+U19-Q19","v":0}]
[null,null,null,null,"- Personal Accident",null,"090",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,"- Other",null,"100",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,"Subtotal - Private Passenger",null,null,null,null,"119",null,null,{"$f":"SUM(J19:J21)","v":0},0,{"$f":"SUM(L19:L21)","v":0},0,0,0,0,0,0,0,null,{"$f":"SUM(U19:U21)","v":0},{"$f":"SUM(V19:V21)","v":0}]
[null,"Other than Private Passenger",null,null,null,"- Liability","130",null,null,null,null,{"$f":"SUM(J23:K23)","v":0},null,null,null,null,{"$f":"SUM(M23:P23)","v":0},null,null,null,{"$f":"SUM(R23:S23)","v":0},{"$f":"L23+U23-Q23","v":0}]
[null,null,null,null,null,"- Personal Accident","140",null,null,null,null,{"$f":"SUM(J24:K24)","v":0},null,null,null,null,{"$f":"SUM(M24:P24)","v":0},null,null,null,{"$f":"SUM(R24:S24)","v":0},{"$f":"L24+U24-Q24","v":0}]
[null,null,null,null,null,"- Other","150",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,"Subtotal - Other than Private Passenger",null,null,null,null,"159",null,null,{"$f":"SUM(J23:J25)","v":0},0,0,0,0,0,0,0,0,0,null,0,0]
[null,"Facility Assoc. Residual Market",null,null,null,"- Liability","170",null,null,null,null,{"$f":"SUM(J27:K27)","v":0},null,null,null,null,{"$f":"SUM(M27:P27)","v":0},null,null,null,{"$f":"SUM(R27:S27)","v":0},{"$f":"L27+U27-Q27","v":0}]
[null,null,null,null,null,"- Personal Accident","180",null,null,null,null,{"$f":"SUM(J28:K28)","v":0},null,null,null,null,{"$f":"SUM(M28:P28)","v":0},null,null,null,{"$f":"SUM(R28:S28)","v":0},{"$f":"L28+U28-Q28","v":0}]
[null,null,null,null,null,"- Other","190",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,"Subtotal - Facility Assoc. Residual Market",null,null,null,null,"199",null,null,{"$f":"SUM(J27:J29)","v":0},0,0,0,0,0,0,0,0,0,null,0,{"$f":"SUM(V27:V29)","v":0}]
[null,"Automobile - Subtotal",null,null,"- Liability",null,"219",null,null,{"$f":"SUM(J19,J23,J27)","v":0},{"$f":"SUM(K19,K23,K27)","v":0},{"$f":"SUM(L19,L23,L27)","v":0},0,0,0,0,0,0,0,null,0,0]
[null,null,null,null,"- Personal Accident",null,"229",null,null,{"$f":"SUM(J20,J24,J28)","v":0},0,0,0,0,0,0,0,0,0,null,0,0]
[null,null,null,null,"- Other",null,"239",null,null,{"$f":"SUM(J21,J25,J29)","v":0},0,0,0,0,0,0,0,0,0,null,0,0]
[" Automobile - total",null,null,null,null,null,"259",null,null,{"$f":"SUM(J31:J33)","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(U31:U33)","v":0},0]
[" Boiler and Machinery excluding Equipment Warranty",null,null,null,null,null,"270",null,null,null,null,{"$f":"SUM(J35:K35)","v":0},null,null,null,null,{"$f":"SUM(M35:P35)","v":0},null,null,null,{"$f":"SUM(R35:S35)","v":0},{"$f":"L35+U35-Q35","v":0}]
[null,"- Equipment Warranty",null,null,null,null,"280",null,null,null,null,{"$f":"SUM(J36:K36)","v":0},null,null,null,null,{"$f":"SUM(M36:P36)","v":0},null,null,null,{"$f":"SUM(R36:S36)","v":0},{"$f":"L36+U36-Q36","v":0}]
[" Credit",null,null,null,null,null,"290",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[" Credit Protection",null,null,null,null,null,"300",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[" Fidelity",null,null,null,null,null,"310",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[" Hail",null,null,null,null,null,"320",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[" Legal Expense",null,null,null,null,null,"330",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[" Liability:"]
[null,"- Comprehensive General Liability (with products)",null,null,null,null,"340",null,null,null,null,{"$f":"SUM(J43:K43)","v":0},null,null,null,null,0,null,null,null,0,0]
[null,"- Comprehensive General Liability (without products)",null,null,null,null,"350",null,null,null,null,{"$f":"SUM(J44:K44)","v":0},null,null,null,null,0,null,null,null,0,0]
[null,"- Cyber Liability",null,null,null,null,"360",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,"- Directors and Officers Liability",null,null,null,null,"370",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,"- Excess Liability",null,null,null,null,"380",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,"- Professional Liability",null,null,null,null,"390",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,"- Umbrella Liability",null,null,null,null,"400",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,"- Pollution Liability",null,null,null,null,"410",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[null,"- All other",null,null,null,null,"420",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[" Liability - total",null,null,null,null,null,"429",null,null,{"$f":"SUM(J43:J51)","v":0},0,{"$f":"SUM(L43:L51)","v":0},0,0,0,0,0,0,0,null,{"$f":"SUM(U43:U51)","v":0},{"$f":"SUM(V43:V51)","v":0}]
[" Mortgage",null,null,null,null,null,"440",null,null,null,null,{"$f":"SUM(J53:K53)","v":0},null,null,null,null,{"$f":"SUM(M53:P53)","v":0},null,null,null,{"$f":"SUM(R53:S53)","v":0},{"$f":"L53+U53-Q53","v":0}]
[" Other Approved Products",null,null,null,null,null,"450",null,null,null,null,{"$f":"SUM(J54:K54)","v":0},null,null,null,null,{"$f":"SUM(M54:P54)","v":0},null,null,null,{"$f":"SUM(R54:S54)","v":0},{"$f":"L54+U54-Q54","v":0}]
[" Surety:"]
[null,"- Contract Surety",null,null,null,null,"460"]
[null,"- All Other Surety",null,null,null,null,"470"]
[" Surety - total",null,null,null,null,null,"479"]
[" Title",null,null,null,null,null,"490",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[" Marine",null,null,null,null,null,"500",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[" Accident and Sickness",null,null,null,null,null,"510",null,null,null,null,0,null,null,null,null,0,null,null,null,0,0]
[" TOTAL",null,null,null,null,null,"599",null,null,{"$f":"SUM(J16,J17,J34,J35,J36,J37,J38,J39,J40,J41,J52,J53,J54,J59,J60,J61)","v":0},0,{"$f":"SUM(L16,L17,L34,L35,L36,L37,L38,L39,L40,L41,L52,L53,L54,L59,L60,L61)","v":0},0,0,0,0,0,0,0,null,0,{"$f":"SUM(V16,V17,V34,V35,V36,V37,V38,V39,V40,V41,V52,V53,V54,V59,V60,V61)","v":0}]

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["60.35"]
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["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["CLAIMS AND ADJUSTMENT EXPENSES PAID, CURRENT YEAR, LIABILITIES FOR INCURRED CLAIMS, CURRENT YEAR AND PRIOR YEAR CLAIMS DEVELOPMENT"]
["($'000)"]
[]
[null,null,null,null,null,null,null,"Claims and Adjustment Expenses Paid - Current year",null,null,"Liabilities for incurred claims -Current Year",null,null,"Prior year development"]
["Class of Insurance",null,null,null,null,null,null,"Insurance Contracts Issued","Reinsurance Contracts Held","Net\n(02-04)","Insurance Contracts Issued","Reinsurance Contracts Held","Net\n(12-14)","Undiscounted Liabilities for Incurred Claims - Prior Year End","Net amount paid during the year for claims and adjustment expenses of prior years","Undiscounted Liabilities for Incurred Claims for Prior Years","Excess or (Deficiency)\n(22-24-26)"]
[null,null,null,null,null,null,null,"(02)","(04)","(09)","(12)","(14)","(19)","(22)","(24)","(26)","(29)"]
[" Property",null,"- Personal excluding Home and Product Warranty",null,null,null,"010",null,null,{"$f":"H11-I11","v":0},null,null,{"$f":"K11-L11","v":0},null,null,null,{"$f":"N11-O11-P11","v":0}]
[null,null,null,"- Home Warranty",null,null,"020",null,null,{"$f":"H12-I12","v":0},null,null,{"$f":"K12-L12","v":0},null,null,null,{"$f":"N12-O12-P12","v":0}]
[null,null,null,"- Product Warranty",null,null,"030",null,null,{"$f":"H13-I13","v":0},null,null,0,null,null,null,{"$f":"N13-O13-P13","v":0}]
[null,null,"Subtotal - Personal",null,null,null,"039",{"$f":"SUM(H11:H13)","v":0},{"$f":"SUM(I11:I13)","v":0},{"$f":"SUM(J11:J13)","v":0},{"$f":"SUM(K11:K13)","v":0},0,{"$f":"SUM(M11:M13)","v":0},{"$f":"SUM(N11:N13)","v":0},0,0,{"$f":"SUM(Q11:Q13)","v":0}]
[null,null,"- Commercial",null,null,null,"050",null,null,{"$f":"H15-I15","v":0},null,null,{"$f":"K15-L15","v":0},null,null,null,{"$f":"N15-O15-P15","v":0}]
[" Property - total",null,null,null,null,null,"059",{"$f":"SUM(H14:H15)","v":0},{"$f":"SUM(I14:I15)","v":0},{"$f":"SUM(J14:J15)","v":0},{"$f":"SUM(K14:K15)","v":0},0,{"$f":"SUM(M14:M15)","v":0},0,0,0,{"$f":"SUM(Q14:Q15)","v":0}]
[" Aircraft",null,null,null,null,null,"070",null,null,{"$f":"H17-I17","v":0},null,null,{"$f":"K17-L17","v":0},null,null,null,{"$f":"N17-O17-P17","v":0}]
[" Automobile:"]
[null,"Private Passenger",null,null,"- Liability",null,"080",null,null,{"$f":"H19-I19","v":0},null,null,{"$f":"K19-L19","v":0},null,null,null,{"$f":"N19-O19-P19","v":0}]
[null,null,null,null,"- Personal Accident",null,"090",null,null,0,null,null,0,null,null,null,0]
[null,null,null,null,"- Other",null,"100",null,null,0,null,null,0,null,null,null,0]
[null,"Subtotal - Private Passenger",null,null,null,null,"119",{"$f":"SUM(H19:H21)","v":0},{"$f":"SUM(I19:I21)","v":0},{"$f":"SUM(J19:J21)","v":0},0,0,0,0,0,0,0]
[null,"Other than Private Passenger",null,null,null,"- Liability","130",null,null,{"$f":"H23-I23","v":0},null,null,{"$f":"K23-L23","v":0},null,null,null,{"$f":"N23-O23-P23","v":0}]
[null,null,null,null,null,"- Personal Accident","140",null,null,{"$f":"H24-I24","v":0},null,null,{"$f":"K24-L24","v":0},null,null,null,{"$f":"N24-O24-P24","v":0}]
[null,null,null,null,null,"- Other","150",null,null,0,null,null,0,null,null,null,{"$f":"N25-O25-P25","v":0}]
[null,"Subtotal - Other than Private Passenger",null,null,null,null,"159",{"$f":"SUM(H23:H25)","v":0},{"$f":"SUM(I23:I25)","v":0},{"$f":"SUM(J23:J25)","v":0},0,0,0,0,0,0,0]
[null,"Facility Assoc. Residual Market",null,null,null,"- Liability","170",null,null,{"$f":"H27-I27","v":0},null,null,{"$f":"K27-L27","v":0},null,null,null,{"$f":"N27-O27-P27","v":0}]
[null,null,null,null,null,"- Personal Accident","180",null,null,{"$f":"H28-I28","v":0},null,null,{"$f":"K28-L28","v":0},null,null,null,{"$f":"N28-O28-P28","v":0}]
[null,null,null,null,null,"- Other","190",null,null,{"$f":"H29-I29","v":0},null,null,0,null,null,null,0]
[null,"Subtotal - Facility Assoc. Residual Market",null,null,null,null,"199",{"$f":"SUM(H27:H29)","v":0},{"$f":"SUM(I27:I29)","v":0},{"$f":"SUM(J27:J29)","v":0},0,0,0,0,0,0,0]
[null,"Automobile - Subtotal",null,null,"- Liability",null,"219",{"$f":"SUM(H19,H23,H27)","v":0},{"$f":"SUM(I19,I23,I27)","v":0},{"$f":"SUM(J19,J23,J27)","v":0},0,0,{"$f":"SUM(M19,M23,M27)","v":0},0,0,0,0]
[null,null,null,null,"- Personal Accident",null,"229",{"$f":"SUM(H20,H24,H28)","v":0},{"$f":"SUM(I20,I24,I28)","v":0},0,0,0,0,0,0,0,0]
[null,null,null,null,"- Other",null,"239",{"$f":"SUM(H21,H25,H29)","v":0},{"$f":"SUM(I21,I25,I29)","v":0},0,0,0,0,0,0,0,0]
[" Automobile - total",null,null,null,null,null,"259",{"$f":"SUM(H31,H32,H33)","v":0},{"$f":"SUM(I31,I32,I33)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(Q31,Q32,Q33)","v":0}]
[" Boiler and Machinery excluding Equipment Warranty",null,null,null,null,null,"270",null,null,{"$f":"H35-I35","v":0},null,null,{"$f":"K35-L35","v":0},null,null,null,{"$f":"N35-O35-P35","v":0}]
[null,"- Equipment Warranty",null,null,null,null,"280",null,null,{"$f":"H36-I36","v":0},null,null,{"$f":"K36-L36","v":0},null,null,null,{"$f":"N36-O36-P36","v":0}]
[" Credit",null,null,null,null,null,"290",null,null,0,null,null,0,null,null,null,0]
[" Credit Protection",null,null,null,null,null,"300",null,null,0,null,null,0,null,null,null,0]
[" Fidelity",null,null,null,null,null,"310",null,null,0,null,null,0,null,null,null,0]
[" Hail",null,null,null,null,null,"320",null,null,0,null,null,0,null,null,null,0]
[" Legal Expense",null,null,null,null,null,"330",null,null,0,null,null,0,null,null,null,0]
[" Liability:"]
[null,"- Comprehensive General Liability (with products)",null,null,null,null,"340",null,null,0,null,null,0,null,null,null,0]
[null,"- Comprehensive General Liability (without products)",null,null,null,null,"350",null,null,0,null,null,0,null,null,null,0]
[null,"- Cyber Liability",null,null,null,null,"360",null,null,0,null,null,0,null,null,null,0]
[null,"- Directors and Officers Liability",null,null,null,null,"370",null,null,0,null,null,0,null,null,null,0]
[null,"- Excess Liability",null,null,null,null,"380",null,null,0,null,null,0,null,null,null,0]
[null,"- Professional Liability",null,null,null,null,"390",null,null,0,null,null,0,null,null,null,0]
[null,"- Umbrella Liability",null,null,null,null,"400",null,null,0,null,null,0,null,null,null,0]
[null,"- Pollution Liability",null,null,null,null,"410",null,null,0,null,null,0,null,null,null,0]
[null,"- All other",null,null,null,null,"420",null,null,{"$f":"H51-I51","v":0},null,null,0,null,null,null,0]
[" Liability - total",null,null,null,null,null,"429",{"$f":"SUM(H43:H51)","v":0},{"$f":"SUM(I43:I51)","v":0},{"$f":"SUM(J43:J51)","v":0},0,0,0,0,0,0,0]
[" Mortgage",null,null,null,null,null,"440",null,null,{"$f":"H53-I53","v":0},null,null,{"$f":"K53-L53","v":0},null,null,null,{"$f":"N53-O53-P53","v":0}]
[" Other Approved Products",null,null,null,null,null,"450",null,null,{"$f":"H54-I54","v":0},null,null,{"$f":"K54-L54","v":0},null,null,null,{"$f":"N54-O54-P54","v":0}]
[" Surety:"]
[null,"- Contract Surety",null,null,null,null,"460"]
[null,"- All Other Surety",null,null,null,null,"470"]
[" Surety - total",null,null,null,null,null,"479"]
[" Title",null,null,null,null,null,"490",null,null,0,null,null,0,null,null,null,0]
[" Marine",null,null,null,null,null,"500",null,null,0,null,null,0,null,null,null,0]
[" Accident and Sickness",null,null,null,null,null,"510",null,null,{"$f":"H61-I61","v":0},null,null,0,null,null,null,0]
[" TOTAL",null,null,null,null,null,"599",{"$f":"SUM(H16,H17,H34,H35,H36,H37,H38,H39,H40,H41,H52,H53,H54,H59,H60,H61)","v":0},{"$f":"SUM(I16,I17,I34,I35,I36,I37,I38,I39,I40,I41,I52,I53,I54,I59,I60,I61)","v":0},{"$f":"SUM(J16,J17,J34,J35,J36,J37,J38,J39,J40,J41,J52,J53,J54,J59,J60,J61)","v":0},{"$f":"SUM(K16,K17,K34,K35,K36,K37,K38,K39,K40,K41,K52,K53,K54,K59,K60,K61)","v":0},0,0,0,0,0,0]
[]
["Out of Canada Liabilities",null,null,null,null,null,"699",null,null,{"$f":"H64-I64","v":0},null,null,{"$f":"K64-L64","v":0},null,null,null,{"$f":"N64-O64-P64","v":0}]

{"sheet":"60.45","index":16,"n_rows":33,"n_cols":17,"rows_kept":33,"cut":false,"hidden":false,"merged":[[30,0,30,2],[32,0,32,15],[0,0,0,16],[3,0,3,16],[4,0,4,16],[5,0,5,16],[7,4,7,13],[7,14,8,14],[7,15,8,15],[7,16,8,16]]}
["60.45"]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["NET ULTIMATE CLAIMS AND ADJUSTMENT EXPENSES - CLAIMS DEVELOPMENT"]
["($'000)"]
[]
[null,null,null,null,"End of year Ultimate Claims and Adjustment Expenses (net of reinsurance, undiscounted)",null,null,null,null,null,null,null,null,null,"Cumulative Net Claims & Adjustment Expenses Paid","Net Claim Liabilties & Adjustment Expenses","Prior Year Development \nExcess or (Deficiency)\n(09)-(10)"]
[null,null,null,null,null,"…….","…….","…….","…….","…….","…….","…….","…….","…….\n(current year)"]
[null,null,null,null,"(01)","(02)","(03)","(04)","(05)","(06)","(07)","(08)","(09)","(10)","(20)","(30)","(40)"]
["Accident Year:"]
[null,"All Prior Accident Years",null,"010"]
[null,"…….",null,"020"]
[null,"…….",null,"030"]
[null,"…….",null,"040"]
[null,"…….",null,"050"]
[null,"…….",null,"060"]
[null,"…….",null,"070"]
[null,"…….",null,"080"]
[null,"…….",null,"090"]
[null,"…….",null,"100"]
[null,"…….","(current accident year)","110"]
["Total",null,null,"199"]
[null,"Effect of discounting",null,"210"]
[null,"Effect of Risk Adjustment for non-financial risk",null,"220"]
["Net Liabilities for Incurred Claims",null,null,"299"]
[null,"Less: "]
[null,null,"ULAE","310"]
[null,null,"\"Facility Association\" and \"Plan\"","320"]
[null,null,"Other Provisions","330"]
["Net Liabilities for Incurred Claims - Excluding ULAE, Facility Association and Plan, and Other Provisions",null,null,"899"]
[]
["* In the year of IFRS 17 adoption Alberta Superintendent expects current and prior year data to be reported and the rest of the prior year data can be left blank. In the subsequent years going forward prior years data beyond the IFRS 17 comparative data available can be left blank and reported in the year when it becomes available until the ten years of comparative data are generated."]

{"sheet":"70.60","index":17,"n_rows":27,"n_cols":26,"rows_kept":27,"cut":false,"hidden":false,"merged":[[8,2,9,2],[7,2,7,5],[7,18,7,20],[7,21,7,25],[0,0,0,25],[2,24,2,25],[4,0,4,25],[5,0,5,25],[8,23,9,23],[8,10,9,10],[8,11,9,11],[8,16,9,16],[8,15,9,15],[8,13,9,13],[8,3,9,3],[8,4,9,4],[8,5,9,5],[8,19,9,19],[8,20,9,20],[7,6,9,6],[7,7,9,7],[7,8,9,8],[7,9,9,9],[8,12,9,12],[8,24,9,24],[8,25,9,25],[8,21,9,21],[8,22,9,22],[7,10,7,13],[7,15,7,16],[8,18,9,18],[7,14,9,14],[7,17,9,17]]}
["70.60"]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["REINSURANCE CONTRACTS HELD SUMMARY"]
["UNREGISTERED REINSURANCE"]
[]
[null,null,"Rating Agency Identifier Code",null,null,null,"Reinsurer Domiciliary Jurisdiction","Reinsurer Group Domiciliary Jurisdiction","Business Covered","Type of contract","Net Expenses from \nReinsurance Contracts Held",null,null,null,"Assets for Remaining Coverage","Asssets for Incurred Claims",null,"Reinsurance Contract Held Balances\nTotal\n(62+72+74)","Receivables",null,null,"Reinsurance Collateral"]
[null,null,"A.M. Best Code","S&P Code","Other Code","Unrated",null,null,null,null,"Allocation of Reinsurance Premiums","Amounts Recoverable from Reinsurers for Incurred Claims","Effect of changes in non-performance risk of reinsurers","Total\n(50+52+54)",null,"Under PAA","Not under PAA",null,"Reinsurance Receivable","Reinsurance Payable","Net Receivable","Non-owned deposits - RSA","Other acceptable non-owned deposits ","Reinsurance Collateral - Funds Held","Letters of Credit","Total\n(32+34+36+38)"]
["Name of Assuming Insurer"]
["(01)",null,"(02)","(04)","(06)","(08)","(10)","(12)","(14)","(16)","(50)","(52)","(54)","(59)","(62)","(72)","(74)","(79)","(24)","(26)","(28)","(32)","(34)","(36)","(38)","(39)"]
["Associated and Non-qualifying subsidiary"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K13:M13)","v":0},null,null,null,{"$f":"SUM(O13:Q13)","v":0},null,null,{"$f":"S13-T13","v":0},null,null,null,null,{"$f":"SUM(V13:Y13)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K14:M14)","v":0},null,null,null,0,null,null,{"$f":"S14-T14","v":0},null,null,null,null,{"$f":"SUM(V14:Y14)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0,null,null,0,null,null,null,null,{"$f":"SUM(V15:Y15)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K16:M16)","v":0},null,null,null,0,null,null,0,null,null,null,null,{"$f":"SUM(V16:Y16)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0,null,null,0,null,null,null,null,{"$f":"SUM(V18:Y18)","v":0}]
["Total Associated and Non-qualifying subsidiary","09",null,null,null,null,null,null,null,null,{"$f":"SUM(K13:K18)","v":0},{"$f":"SUM(L13:L18)","v":0},{"$f":"SUM(M13:M18)","v":0},{"$f":"SUM(K19:M19)","v":0},0,0,0,0,{"$f":"SUM(S13:S18)","v":0},{"$f":"SUM(T13:T18)","v":0},0,{"$f":"SUM(V13:V18)","v":0},0,0,0,{"$f":"SUM(V19:Y19)","v":0}]
["Non-associated and Non-subsidiary"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K21:M21)","v":0},null,null,null,{"$f":"SUM(O21:Q21)","v":0},null,null,{"$f":"S21-T21","v":0},null,null,null,null,{"$f":"SUM(V21:Y21)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K22:M22)","v":0},null,null,null,{"$f":"SUM(O22:Q22)","v":0},null,null,{"$f":"S22-T22","v":0},null,null,null,null,{"$f":"SUM(V22:Y22)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,0,null,null,0,null,null,null,null,{"$f":"SUM(V23:Y23)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K24:M24)","v":0},null,null,null,{"$f":"SUM(O24:Q24)","v":0},null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"SUM(O25:Q25)","v":0},null,null,0,null,null,null,null,0]
["Total Non-associated and Non-subsidiary",19,null,null,null,null,null,null,null,null,{"$f":"SUM(K21:K25)","v":0},{"$f":"SUM(L21:L25)","v":0},{"$f":"SUM(M21:M25)","v":0},{"$f":"SUM(K26:M26)","v":0},{"$f":"SUM(O21:O25)","v":0},{"$f":"SUM(P21:P25)","v":0},0,{"$f":"SUM(O26:Q26)","v":0},0,{"$f":"SUM(T21:T25)","v":0},{"$f":"SUM(S26-T26)","v":0},{"$f":"SUM(V21:V25)","v":0},0,0,0,{"$f":"SUM(V26:Y26)","v":0}]
["TOTAL BUSINESS",29,null,null,null,null,null,null,null,null,{"$f":"SUM(K19,K26)","v":0},{"$f":"SUM(L19,L26)","v":0},{"$f":"SUM(M19,M26)","v":0},{"$f":"SUM(N19,N26)","v":0},{"$f":"SUM(O19,O26)","v":0},{"$f":"SUM(P19,P26)","v":0},{"$f":"SUM(Q19,Q26)","v":0},{"$f":"SUM(R19,R26)","v":0},{"$f":"SUM(S19,S26)","v":0},{"$f":"SUM(T19,T26)","v":0},{"$f":"SUM(U19,U26)","v":0},{"$f":"SUM(V19,V26)","v":0},{"$f":"SUM(W19,W26)","v":0},{"$f":"SUM(X19,X26)","v":0},{"$f":"SUM(Y19,Y26)","v":0},{"$f":"SUM(Z19,Z26)","v":0}]

{"sheet":"93.30","index":18,"n_rows":65,"n_cols":22,"rows_kept":65,"cut":false,"hidden":false,"merged":[[0,0,0,21],[2,0,2,5],[3,0,3,21],[6,0,6,6],[1,20,1,21]]}
["93.30"]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["PROVINCIAL AND TERRITORIAL EXHIBIT OF PREMIUMS WRITTEN"]
["($'000)"]
["Class of Insurance",null,null,null,null,null,null,"Newfoundland & Labrador","Prince Edward Island","Nova Scotia","New Brunswick","Quebec","Ontario","Manitoba","Saskatchewan","Alberta","British Columbia","Yukon","Northwest Territories","Nunavut","Out of Canada","Total"]
[null,null,null,null,null,null,null,"(01)","(02)","(03)","(04)","(05)","(06)","(07)","(08)","(09)","(10)","(11)","(12)","(14)","(18)","(19)"]
["LICENSED (Y / N)",null,null,null,null,null,"01"]
["Property",null,"- Personal excluding Home and Product Warranty",null,null,null,"03",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H10:U10)","v":0}]
[null,null,null,"- Home Warranty",null,null,"04",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H11:U11)","v":0}]
[null,null,null,"- Product Warranty",null,null,"05",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Subtotal - Personal",null,null,null,"06",{"$f":"SUM(H10:H12)","v":0},{"$f":"SUM(I10:I12)","v":0},0,{"$f":"SUM(K10:K12)","v":0},null,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V10:V12)","v":0}]
[null,null,"- Commercial",null,null,null,"07",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H14:U14)","v":0}]
["Property - total",null,null,null,null,null,"09",{"$f":"SUM(H13:H14)","v":0},{"$f":"SUM(I13:I14)","v":0},0,0,{"$f":"SUM(L10,L14)","v":0},{"$f":"SUM(M13:M14)","v":0},0,0,0,0,0,0,0,0,{"$f":"SUM(V13:V14)","v":0}]
["Aircraft",null,null,null,null,null,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H16:U16)","v":0}]
["Automobile:"]
[null,"Private Passenger",null,null,"- Liability",null,11,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H18:U18)","v":0}]
[null,null,null,null,"- Personal Accident",null,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,"- Other",null,13,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Subtotal - Private Passenger",null,null,null,null,14,{"$f":"SUM(H18:H20)","v":0},{"$f":"SUM(I18:I20)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(Q18:Q20)","v":0},0,0,0,0,0]
[null,"Other than Private Passenger",null,null,null,"- Liability",15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H22:U22)","v":0}]
[null,null,null,null,null,"- Personal Accident",16,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H23:U23)","v":0}]
[null,null,null,null,null,"- Other",17,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Subtotal - Other than Private Passenger",null,null,null,null,18,{"$f":"SUM(H22:H24)","v":0},{"$f":"SUM(I22:I24)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(Q22:Q24)","v":0},0,0,0,0,0]
[null,"Facility Assoc. Residual Market",null,null,null,"- Liability",22,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H26:K26,M26:P26,R26:U26)","v":0}]
[null,null,null,null,null,"- Personal Accident",23,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H27:K27,M27:P27,R27:U27)","v":0}]
[null,null,null,null,null,"- Other",24,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H28:K28,M28:P28,R28:U28)","v":0}]
[null,"Subtotal - Facility Assoc. Residual Market",null,null,null,null,25,{"$f":"SUM(H26:H28)","v":0},{"$f":"SUM(I26:I28)","v":0},0,0,null,0,0,0,0,null,0,0,0,0,0]
[null,"Automobile - Subtotal",null,null,"- Liability",null,19,{"$f":"SUM(H18,H22,H26)","v":0},{"$f":"SUM(I18,I22,I26)","v":0},0,0,{"$f":"SUM(L18,L22)","v":0},0,0,0,0,{"$f":"SUM(Q18,Q22)","v":0},0,0,0,0,0]
[null,null,null,null,"- Personal Accident",null,20,{"$f":"SUM(H19,H23,H27)","v":0},{"$f":"SUM(I19,I23,I27)","v":0},0,0,{"$f":"SUM(L19,L23)","v":0},0,0,0,0,{"$f":"SUM(Q19,Q23)","v":0},0,0,0,0,0]
[null,null,null,null,"- Other",null,21,{"$f":"SUM(H20,H24,H28)","v":0},{"$f":"SUM(I20,I24,I28)","v":0},0,0,{"$f":"SUM(L20,L24)","v":0},0,0,0,0,{"$f":"SUM(Q20,Q24)","v":0},0,0,0,0,0]
["Automobile - total",null,null,null,null,null,29,{"$f":"SUM(H30,H31,H32)","v":0},{"$f":"SUM(I30,I31,I32)","v":0},0,0,{"$f":"SUM(L30,L31,L32)","v":0},0,0,0,0,{"$f":"SUM(Q30,Q31,Q32)","v":0},0,0,0,0,0]
[" Boiler and Machinery excluding Equipment Warranty",null,null,null,null,null,32,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H34:U34)","v":0}]
[null,"- Equipment Warranty",null,null,null,null,33,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H35:U35)","v":0}]
["Credit",null,null,null,null,null,34,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Credit Protection",null,null,null,null,null,35,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Fidelity",null,null,null,null,null,36,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Hail",null,null,null,null,null,38,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Legal Expense",null,null,null,null,null,40,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Liability:"]
[null,"- Comprehensive General Liability (with products)",null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"- Comprehensive General Liability (without products)",null,null,null,null,51,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"- Cyber Liability",null,null,null,null,52,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"- Directors and Officers Liability",null,null,null,null,53,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"- Excess Liability",null,null,null,null,54,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"- Professional Liability",null,null,null,null,55,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"- Umbrella Liability",null,null,null,null,56,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"- Pollution Liability",null,null,null,null,57,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"- All other",null,null,null,null,58,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H50:U50)","v":0}]
["Liability - total",null,null,null,null,null,59,{"$f":"SUM(H42:H50)","v":0},{"$f":"SUM(I42:I50)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V42:V50)","v":0}]
["Mortgage",null,null,null,null,null,62,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H52:U52)","v":0}]
["Other Approved Products",null,null,null,null,null,63,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H53:U53)","v":0}]
["Surety:"]
[null,"- Contract Surety",null,null,null,null,60]
[null,"- All Other Surety",null,null,null,null,61]
["Surety - total",null,null,null,null,null,64]
["Title",null,null,null,null,null,66,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Marine",null,null,null,null,null,68,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Accident and Sickness",null,null,null,null,null,70,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H60:U60)","v":0}]
["Total - direct",null,null,null,null,null,79,{"$f":"SUM(H15,H16,H33,H34,H35,H36,H37,H38,H39,H40,H51,H52,H53,H58,H59,H60)","v":0},{"$f":"SUM(I15,I16,I33,I34,I35,I36,I37,I38,I39,I40,I51,I52,I53,I58,I59,I60)","v":0},0,0,{"$f":"SUM(L15,L16,L33,L34,L36,L37,L38,L39,L40,L51,L52,L58,L59,L60)","v":0},0,0,0,{"$f":"SUM(P15,P16,P33,P34,P35,P36,P37,P38,P39,P40,P51,P52,P53,P58,P59,P60)","v":0},{"$f":"SUM(Q15,Q16,Q33,Q34,Q35,Q36,Q37,Q38,Q39,Q40,Q51,Q52,Q53,Q58,Q59,Q60)","v":0},0,0,0,0,{"$f":"SUM(V15,V16,V33,V34,V35,V36,V37,V38,V39,V40,V51,V52,V53,V58,V59,V60)","v":0}]
["   Reinsurance assumed",null,null,null,null,null,87,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H62:U62)","v":0}]
["   Reinsurance ceded",null,null,null,null,null,88,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H63:U63)","v":0}]
["TOTAL - NET",null,null,null,null,null,89,{"$f":"(H61+H62)-H63","v":0},{"$f":"(I61+I62)-I63","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0]
["Dividends  - direct",null,null,null,null,null,99,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H65:U65)","v":0}]

{"sheet":"99.10","index":19,"n_rows":54,"n_cols":11,"rows_kept":54,"cut":false,"hidden":false,"merged":[[0,0,0,10],[2,0,2,4],[4,0,4,10],[5,0,5,10],[1,0,1,4]]}
["99.10"]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,null,null,null,null,null,null,"Date"]
[]
["CANADIAN - PRESIDENT/CHIEF EXECUTIVE OFFICER"]
["AFFIDAVIT VERIFYING ANNUAL RETURN"]
[]
[]
["WE,",null,null,null,null,null,null,"OF THE"]
[null,null,"(Print or type)"]
["OF",null,null,null,null,null,"IN THE PROVINCE OF"]
["AND",null,null,null,null,null,null,"OF THE"]
["OF",null,null,null,null,null,"IN THE PROVINCE OF"]
["BEING",null,null,null,null,null,"   AND "]
["RESPECTIVELY OF"]
["(Hereinafter called \"the Insurer\") do severally make oath and say as follows:"]
[]
[]
[null,null,null,"That the foregoing annual return, together with the related exhibits, schedules and explanations"]
[null,null,null,"filed or to be filed as part thereof, is a full and correct report of all assets, liabilities, income, "]
[null,null,null,"expenditure and of the condition and affairs of the insurer in respect of its business of insurance, "]
[null,null,null,"as of the 31st day of .....................................  20 ......., and for the year ended on that day;"]
[]
[null,null,null,"That all the assets reported in the said annual return and schedules were, as of "]
[null,null,null,"the 31st day of ......................................  20 ......., the absolute property of the Insurer free "]
[null,null,null,"and clear from any liens and claims except as therein stated;"]
[]
[null,null,null,"That we have satisfied ourselves, based on the information currently available, that the provision"]
[null,null,null,"for insurance contract liabilities, as shown in the annual return is adequate to cover "]
[null,null,null,"all costs of ultimate settlement, including internal and external adjustment expenses "]
[null,null,null,"and claims that have been incurred but not reported;"]
[]
[null,null,null,"That the insurer is in compliance with the applicable federal, provincial and territorial"]
[null,null,null,"insurance acts and regulations."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"(Signature)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,"(Signature)"]
[]
[]
["Severally sworn to before me in the"]
["of",null,null,null,null,"in the province"]
["of",null,null,null,null,"this"]
["day of",null,null,null,null,"20 "]
[]
[]
[]
[]
["(State whether commissioner, notary public, etc.)"]

{"sheet":"99.16","index":20,"n_rows":37,"n_cols":5,"rows_kept":37,"cut":false,"hidden":false,"merged":[[0,0,0,5],[2,4,2,5],[6,0,6,5],[1,4,1,5]]}
["99.16"]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,null,null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
["Name of Captive Insurance Company",null,null,null,"Date"]
[" "]
[]
[]
["CERTIFICATION"]
[]
[]
[null,"I, ............................................................................... certify that, to the best of my"]
[null,null,"(print or type)"]
[null,"knowledge, the attached return presents fairly the financial position of the Insurer"]
[null,"as at ................................................. and the results of its operations for the"]
[null,".................................... months then ended in accordance with generally"]
[null,"accepted accounting principles, the primary source of which is the Handbook of the"]
[null,"Chartered Professional Accountants of Canada, and statutory provisions that were"]
[null,"applied in the preparation of the most recent Annual Return that the Insurer filed with"]
[null,"its Canadian Insurance Regulator(s)."]
[]
[]
[]
[]
[]
[]
[null,null,null,"Signature"]
[]
[]
[null,"Date",null,"Title (Officer)"]
[]
[]
[null,"Statement Contact"]
[]
[null,"Name:"]
[null,"Title:"]
[null,"Telephone:"]
[null,"Fax:"]
[null,"Email address:"]

{"sheet":"Minimum Capital","index":21,"n_rows":41,"n_cols":3,"rows_kept":41,"cut":false,"hidden":false,"merged":[[3,0,3,2],[21,0,21,2],[22,0,22,2],[0,0,0,2]]}
["C.16"]
[]
[]
["MINIMUM CAPITAL TEMPLATE FOR CAPTIVE INSURANCE COMPANIES"]
[]
["Name of Captive Insurance Company: ",null,"Year:"]
[{"$f":"IF(Cover!B8=\"\", \"\", Cover!B8)","v":""},null,{"$f":"IF(Cover!D4=\"\", \"\", Cover!D4)","v":"DD/MM/YYYY"}]
[]
["Captive type",null,"Pure captive"]
["Line of business",null,"P&C"]
[]
["Amount of minimum capital required as per section 3 of CICR",null,{"$f":"IF(C9=\"Pure captive\",250000,500000)","v":250000}]
["Captive’s proposed minimum capital level*"]
[]
["P&C Entries"]
["Insurance Revenue – 20.22 [099][01] - 60.25 [599][32]"]
["Total Equity – 20.11 [699][01]"]
["Liabilities for Incurred Claims – 20.14 [799][10]+[12]+[16]"]
["Assets for Incurred Claims – 20.18 [599][10]+[12]+[16]"]
[]
[]
["Base Capital Required"]
[]
["Amounts considered"]
[{"$f":"C12","v":250000},null,"i. Amount as per section 3 of CICR"]
[{"$f":"20%*MIN(5000000,C16)+10%*MAX(C16-5000000,0)","v":1000000},null,"ii. 20% of first $5 million of Insurance Revenue plus 10% of amounts in excess of $5 million"]
[{"$f":"15%*(C18-C19)","v":0},null,"iii. 15% of Liabilities for Incurred Claims net of any Assets for Incurred Claims"]
[{"$f":"C13","v":0},null,"iv. Amount determined with consideration to the captive's risk, size, complexity, and structure"]
[]
[{"$f":"(C9=\"Pure captive\")*(C10=\"P&C\")*MAX(A25:A27)+(C9<>\"Pure captive\")*(C10=\"P&C\")*MAX(A25:A28)","v":1000000},null,"Base capital required"]
[{"$f":"IF(C10=\"P&C\",C17,C21)","v":0},null,"Total equity"]
[{"$f":"A31-A30","v":-1000000},null,"Total equity in excess of base capital level"]
[]
[]
["Legend"]
["Inputs"]
["Entries from filings"]
["Other fields"]
["No input required"]
[]
["* An amount determined with consideration to the captive's risk, size, complexity and structure. Please refer to the Captive Guideline for Captive Insurance Companies."]

{"sheet":"Export","index":22,"n_rows":1,"n_cols":1,"rows_kept":1,"cut":false,"hidden":false,"merged":[[0,0,37,17]]}
["Instructions for Exporting Excel to XML\nFill Out All Sheets:\nBefore exporting, ensure that all required sheets in the workbook are completed with the necessary data.\n\nNavigate to the Export Tab:\nGo to the Export tab within the workbook.\n\nClick the Export Button:\nLocate and click the Export button. This will initiate the export process.\n\nChoose a Save Location:\n\nA popup will appear asking you to select a folder to save the XML file.\nIt is recommended to select a local folder on your machine instead of a network folder to avoid any potential issues.\nProvide a Unique File Name:\n\nAnother popup will appear asking for a file name.\nEnter a unique file name, as overwriting an existing file will not work.\nConfirm Export Completion:\nOnce the process is complete, a confirmation message will appear.\nYou should now have the XML file saved in the folder you selected.\nUpload the XML file in the Insurance Regulatory Information System (IRIS)"]